0000934549-16-000142.txt : 20161007 0000934549-16-000142.hdr.sgml : 20161007 20160804143534 ACCESSION NUMBER: 0000934549-16-000142 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160804 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ACACIA RESEARCH CORP CENTRAL INDEX KEY: 0000934549 STANDARD INDUSTRIAL CLASSIFICATION: PATENT OWNERS & LESSORS [6794] IRS NUMBER: 954405754 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 520 NEWPORT CENTER DRIVE STREET 2: 12TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 9494808300 MAIL ADDRESS: STREET 1: 520 NEWPORT CENTER DRIVE STREET 2: 12TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 CORRESP 1 filename1.htm Document


Acacia Research Corporation
520 Newport Center Drive
Newport Beach, CA 92660
August 4, 2016
VIA EDGAR CORRESPONDENCE
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Craig D. Wilson, Sr. Asst. Chief Accountant
Re:
Extension of response period to United States Securities and Exchange Commission Staff (the “Staff”) comments made by letter dated June 22, 2016
Dear Mr. Wilson:
Acacia Research Corporation (the “Company”) is in receipt of the Staff comments made by letter dated June 22, 2016 (the “Comment Letter”) in connection with the Company’s Form 10-K for the Fiscal Year Ended December 31, 2014 Filed March 2, 2015 and Form 10-K for the Fiscal Year Ended December 31, 2015 Filed March 15, 2016 (File No. 000-26068). The Comment Letter requests that the Company provide responses to the Staff comments contained therein “within 10 business days [of the receipt of the Comment Letter]” or that the Company advise the Staff when it will provide the Staff with the requested response. The Company previously notified the Staff that the Company intended to provide its responses to the Staff comments contained in the Comment Letter on or before August 4, 2016. The Company hereby notifies the Staff that the Company intends to provide its responses to the Staff comments contained in the Comment Letter on or before August 11, 2016 (four additional business days and subsequent to our telephonic conference scheduled for August 5, 2016).
Should you have any questions regarding the above, please do not hesitate to contact me at (949) 480-8300, or Mark Skaist, the Company’s legal counsel, at (949) 725-4117.

Very truly yours,
ACACIA RESEARCH CORPORATION
/s/ Clayton J. Haynes        
Clayton J. Haynes
Chief Financial Officer and Treasurer